✨ Estate Duty Forms/Rates
92
THE NEW ZEALAND GAZETTE.
Separate papers are to be annexed to the Account to show how these Totals are made up.
NOTE.—Upon Reversions falling in state the date of the death of the Tenant for life.
Net Amount of Property brought forward
ACCUMULATIONS OF INTEREST, DIVIDENDS,
RENTS, &c.
Rents of Leasehold Estates sold, to the
time of sale, and of those remaining un-
sold (after deducting ground rents, &c.,)
to the date of this Account
Rents of Real Estate directed to be sold
to the time of sale if sold, if not, to
the date of this Account
Dividends on the Stocks and Shares sold
to the time of sale, and of those remain-
ing unsold, including the last Dividends
Interest on Treasury Bills and Government
Debentures sold or paid off to the time
of sale or payment, and of those remain-
ing unsold to the date of this Account
Interest on Bonds, Mortgages and other
Securities paid off, to the day of pay-
ment, and of those outstanding, to the
date of this Account
Interest at 8 per cent. on £ being the
Balance of Cash in Hand, as on the
other side, to the date of this Account
Interest on Bank or other Shares to the
time of sale, and of those remaining
unsold, and on other property yielding
an income not included in any of the
above items, to the date of this Account
The value of the benefit accruing to the
Executor or other person entitled to the
Residue from the Interest of Money or
Dividends of Stock and Shares retained
to answer vested or contingent Legacies,
payable at a future day without the
intermediate Interest or Dividends
Total ...
PAYMENTS OUT OF INTEREST, &c.
Interest on Mortgages, Bonds,
and other Securities due from
the Estate
Interest on Pecuniary Legacies
Payments on Account of
Annuities
Other payments, if any, viz.:-
(Deduct the Total Amount of these pay-
ments from the preceding Total)
Balance ...
DEDUCTIONS FROM RESIDUE.
The Value of The Value of Annuities given
Annuities to by the Will, and now remain-
be deter- ing a charge on the Residue,
mined accor- viz.:-
ding to the £ to age Value
119th section
of "The
Stamp Duties Debts still due from A Sche-
Act, 1866." the Estate dule or
Retained to pay- particu-
out- lars of
standing Legacies) these de-
annexed.
Total Deductions ...
Net Residue
£
£
£
Deduct any portion of the Residue not
liable to Duty, or for which Duty is
paid on separate Receipts, viz:-
Residue on which Duty is chargeable
DECLARATION.
State whether do declare that the foregoing is a just and offer to pay to the Com-
this sum is the whole or true Account; and missioner of Stamp Duties the sum of £
what part of the Residue.
the duty after the rate of £
Describe the Relationship the sum of
of the Residu- Residue and Moneys to which
ary Legatee, intend to retain to
or next of kin, in the
of
being
words of the Act, as set
forth on the
other side.
Dated at this day of 186
(Here sign the Account)
No. 3.
ASSESSMENT.
THE Duty on the within-mentioned sum of £ is assessed
after the rate of per centum, at the sum of £
By the Commissioner of Stamp Duties,
RECEIPT.
Stamp Office, 186 .
Received from assessed as above the sum of for the Duty
Registered, For the Commissioner,
RATES OF DUTY payable on Legacies, Annuities, Residues, &c.,
of the Amount or Value of £20 and upwards, under "The
Stamp Duties Act, 1866."
Description of the Residuary Legatee, or next of kin,
to be in the following words of the Act:
To Children of the Deceased, and their Descend-
ants, or to the father or Mother or any Lineal
Ancestor of the Deceased
To Brothers and Sisters of the Deceased, and
their Descendants
To Brother and Sisters of the Father or Mother
of the Deceased, and their Descendants
To Brothers and Sisters of the Grandfather or
Grandmother of the Deceased, and their
Descendants
To any person in any other degree of Collateral
Consanguinity
To any Person being a Stranger in Blood to the
Deceased
On Real or
Personal Estate
if the deceased
died on or after
the 1st January,
1867.
£1 per cent.
£3 per cent.
£5 per cent.
£6 per cent.
£7 per cent.
£10 per cent.
Where any Legatee shall take two or more distinct Legacies
or Benefits under any Will or Testamentary Instrument, which
shall together be of the amount or value of £20, each shall be
charged with duty, although each or either may be separately
under that amount or value.
The Husband or Wife is not subject to the Duty on Legacies,
Annuities, and Residues; and the Husband or Wife of a
Residuary Legatee is chargeable with the rate of consanguinity.
(T.)
ABSOLUTE.
STAMP DUTY.—SUCCESSION DUTY for Property not
chargeable by way of Annuity.
This Account to be delivered in Duplicate.
REGISTER of the year 18 . Folio .
AN Account of the Succession to *Personal Property of
, upon the death of , who died on the day of , 18 , derived from the
Predecessor undert , delivered by‡
- Personal property includes money charged on real property, and
money to arise from the sale of real property.
† Here state the title, whether under settlement, by survivorship, or in
any other manner; and if under a deed or document, the date thereof, and
the names of the parties thereto.
‡ Here state whether Trustee, &c., or Successor.
Description of Property.
If this space be not suf-
ficient for all the property
comprised in the Succes-
sion, a Schedule should
be annexed, and the
totals inserted in this
Account.
Here state what Bank or
Company, and the num-
ber of Shares in each.
Government
Debentures £
Treasury
Bills
Shares in the
} Shares in
Price of
Shares, &c.
Value.
£ s. d.
Total £
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✨ LLM interpretation of page content
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Continuation of Schedule for Property and Payments in Deceased Estates Accounts
(continued from previous page)
💰 Finance & Revenue4 February 1867
Stamp Duty, Succession Duty, Estate Accounts, Duty Rates, Instructions, 1866 Act
- Commissioner of Stamp Duties
NZ Gazette 1867, No 11